2012 Fiscal Year Final Research Report
A Research of Relative Performance Evaluation in Local Government
| Project/Area Number |
22530482
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
MATSUO Takami 神戸大学, 大学院・経営学研究科, 教授 (80316017)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 管理会計 / 公会計 |
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| Research Abstract |
The relative performance evaluation system does not affect thedecision making of the resource allocation directly, but provides interaction between organizations and improvement of the consciousness for the effective resource allocation. When local governments do not have a comprehensive national relative performance evaluation system, they can provide useful evaluation information by realizing therelative evaluation of a high percentage of coverage in a limited area and high quality factor analysis.
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